https://www.taxtmi.com/caselaws?id=110464 Penalty under Rule 26 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 was found leviable because the duty was paid only after departmental proceedings had begun and prior notices had already put the assessee on notice that duty was payable. The payment was therefore not treated as voluntary so as to bar penalty. Earlier authorities relied on by the appellate authority were held inapplicable on these facts. At the same time, the existing duty deposit and the penalty already sustained against the director justified moderation of the monetary burden, so the penalty on the company was reduced. en-us Fri, 09 Jan 2004 00:00:00 +0530 Mon, 16 Apr 2012 18:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110464 Penalty under Rule 26 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 was found leviable because the duty was paid only after departmental proceedings had begun and prior notices had already put the assessee on notice that duty was payable. The payment was therefore not treated as voluntary so as to bar penalty. Earlier authorities relied on by the appellate authority were held inapplicable on these facts. At the same time, the existing duty deposit and the penalty already sustained against the director justified moderation of the monetary burden, so the penalty on the company was reduced. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110464